POWER OF ATTORNEY


The  undersigned hereby appoints each of David L. Hausrath, Linda
L.  Foss, and Jami K. Suver, signing singly, his or her true  and
lawful attorney-in-fact to:

           (1)   apply  for  and obtain  on  behalf  of  the
     undersigned the necessary access codes to file Forms 3,
     4,  5  and  144,  pursuant  to  Section  16(a)  of  the
     Securities  Exchange Act of 1934 and Rule  144  of  the
     Securities  Act  of 1933, respectively,  electronically
     via the EDGAR system pursuant to Regulation S-T and the
     rules thereunder, and

          (2)  act in a filing agent capacity to perform any
     and all acts for and on behalf of the undersigned which
     may  be  necessary to complete the filing of  any  such
     Form  3,  4,  5  and 144 with the U.S.  Securities  and
     Exchange   Commission  and  any  other   authority   in
     accordance   with  Section  16(a)  of  the   Securities
     Exchange Act of 1934 and the rules thereunder.

The  undersigned hereby grants to each attorney-in-fact the  full
power and authority, for me and on my behalf, to perform all acts
necessary and proper to be done in the exercise of the rights and
powers hereby granted.

The  undersigned acknowledges that the foregoing individuals  are
acting  under  this  Power of Attorney  at  the  request  of  the
undersigned,  and  are  not  assuming any  of  the  undersigned's
responsibilities  to  comply with Section 16  of  the  Securities
Exchange Act of 1934 or Rule 144 of the Securities Act of 1933.

Each attorney-in-fact shall be authorized to act under this Power
of  Attorney only so long as such attorney-in-fact is an employee
of Ashland Inc., or until such time as this Power of Attorney has
been revoked, annulled or set aside.

IN  WITNESS WHEREOF, the undersigned has executed this  Power  of
Attorney as of this 4th day of November, 2004.





                                        /s/ Susan B. Esler